Knowledge Check $01$

Which of the following statements is true about an unadjusted trial balance?

An unadjusted trial balance is prepared to ensure no recording errors have been made.

Balance sheet accounts are listed after income statement accounts on an unadjusted trial balance.

It is an internal report prepared after end$-$of$-$period adjustments.

It lists the balance of each account to check the equality of total debits and credit.